农村税费改革政策述评

农村税费改革政策是中央旨在减轻农民负担、增加农民收入的一项重要举措。由于农村税费改革政策出台时机成熟、措施得力,从而有效减轻了农民负担,从源头上遏制了农村的“三乱”现象。但是,随着农村税费改革的展开,尤其是“无税费”时代的到来,农村也出现了新的问题,尤其是基层政府的“空壳化”现象严重,基层政府的组织能力下降,而且在某些地区农民负担亦有反弹的迹象。笔者通过对农村税费改革政策的基本政策历程和正反两方面效果的论述,以期给税费改革政策一个较为公正的评价。

The Commentary of the Chinese Countryside Tax and Fee Reformation

In order to relieve the burden of the peasants and increase the earning of them,China carried out the policy of tax and fee reformation.As the policy is carried out at the appropriate time and all the measures are all valid,its effect is obvious.But as it goes deeply,especially after the abolition of agricultural tax,there are some new problems in the country,especially the impact for the government of the town.And the burden of the peasants rebounded in some areas.Through the analysis of the policy of the tax and fee reformation,the author wants to give the tax and fee reformation an equitable commentary.